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TMI Blog2019 (6) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... hat only when such application is made and part of the payment is made in pursuance of the stay order it can be called as pre-deposit. Where the entire amount of duty demanded is paid, it is the duty and not pre-deposit. A plain reading of section 129E does not say so. In fact, there cannot be any duty at all when the issue had not yet reached finality. Pending an appeal before the CESTAT the appellant deposited the entire amount under section 129E which is nothing but pre-deposit of the duty paid. Consequently, the interest, as applicable on pre-deposit, needs to be paid to the appellant. Appeal allowed - decided in favor of appellant. - Appeal No. C/30949/2018 - A/30508/2019 - Dated:- 7-5-2019 - MR. P. VENKATA SUBBA RAO, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After the final order of this bench was passed the appellant sought refund of the amount of ₹ 6,67,640/- paid by them as pre-deposit and penalty of ₹ 10,000/- also paid by them, since they got a favourable order from CESTAT. After following due process and relying upon the CBEC circular No. 984/8/2014-CX dated 16.09.2014 learned Asst. Commissioner allowed the refund of the pre-deposit amount along with applicable interest in terms of notification 70/2014-CUS (NT) dated 12.08.2014 under section 129EE of the Customs Act, 1962. The findings of the Asst. Commissioner in Paras 7 to 10 were as follows: 7. I find that this is a claim of refund or Pre-deposit paid by the importer while filing appeal before the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount paid as Pre-deposit (in Rs.) 1 Diff. Duty I.C. No: 16 dt.16.06.2006 6,57,640/- 2 Penalty CM No: 255 dt.16.06.2006 10,000/- Total 6,67,640/- 10. It is ascertained that the Final Order No: A/30812 to 30813/2016 dated 16.09.2016 of Hon ble CESTAT, Hyderabad Bench has been accepted by the Department and has thus attained finality. 6. The department preferred an appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the Commissioner of Customs; (ii) Against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per cent. of the duty in case where duty or duty and penalty are in dispute, or penalty where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) Against the decision or order referred to in clause (b) of sub-section (1) of section 129A, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty where such penalty is in dispute, in pursuance of the decision or order appealed against. Provided that the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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